Looking for the right account name for the line in pink. I will give thumbs up for correct answers!

Manufacturers Southern leased high-tech electronic equipment from International Machines on January 1, 2021. International Machines manufactured the equipment at a cost of $91,000. Manufacturers Southern's fiscal year ends December 31. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) Related Information: Lease term Quarterly rental payments Economic life of asset Fair value of asset Implicit interest rate 2 years (8 quarterly periods) $15, 300 at the beginning of each period 2 years $112,446 10% Required: 1. Show how International Machines determined the $15,300 quarterly lease payments. 2. Prepare appropriate entries for International Machines to record the lease at its beginning, January 1, 2021, and the second lease payment on April 1, 2021. X Answer is not complete. Complete this question by entering your answers in the tabs below. Required Required 1 2 Prepare appropriate entries for International Machines to record the lease at its beginning, January 1, 2021, and the second lease payment on April 1, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your intermediate and final answers to the nearest whole dollar.) Show less No Date General Journal Debit Credit 1 January 01, 2 Lease receivable 112,446 Cost of goods sold 91,000 Sales revenue 112,446 91,000 8 2 January 01, 2 Cash 15,300 Lease receivable 15,300 333 So 3 15,300 April 01, 2021 Cash Lease receivable Interest revenue 12,871 2,429